New York CPE Requirements

CPE Information

License Renewal Date
Triennial based on date of issuance (current) or birth month (prior to 1/1/1993)

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
CPAs have the following options:

• Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas; OR,
• Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.
• Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department.

Ethics Requirement

• Four (4) hours of professional ethics during the three calendar years preceding the license expiration date.
• For registered licensees who choose the 40 hour per calendar year option - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.
• For registered licensees who choose the 24 hour calendar year requirement - the 4 hours of professional ethics may be counted toward the 24 credits annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.
• Regulatory ethics taken in a licensee's principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used toward the New York ethics requirement.

Credit Limitations
Maximum self-study allowed: 100%